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Volume V · Page 1189
| Schwarzenberger's duties were apparently those of the ordinary cashier and disbursing officer. By contrast, Loerner's duties covered a far wider field and entered the realm of departmental policy, involving judgment and discretion. He did far more than merely receive funds and disburse them upon the order of higher authority. These instances are particularly referred to in detail in the original judgments of the Tribunal. For reference purposes, the following exhibits are pertinent: |
NO-266, Pros. Ex. 204, book 7. |
| Document NO-2117, Pros. Ex. 78, book 4: Dr.
Schmidt urges that this report of Loerner's as to a financing plan for the
Stutthof camp was not based on his own personal knowledge of the conditions in
the camp, but was merely a summary of a statement of the position adopted by
the Higher SS Leader in Danzig with reference to the fiscal position taken by
the Reich Finance Office. His contention seems entirely beside the point. From
the exhibit, it is apparent that as chief of the budget office, Loerner and
Hildebrandt had been trying to straighten out the financing involved in the
change-over of the Stutthof camp from the police jurisdiction to that of the
WVHA. After a conference with Peukert of the Reich Court of Accounts, Loerner
follows it with a written analysis and history of the change-over which
discloses an intimate knowledge of the whole transaction. The exhibit is, on
its face, a written opinion as to the auditing procedure involved. He decides
definitely that "any demands made by the German Reich during the time the camp
was subordinated cannot be made valid." This document is much more than a mere
"report summarizing a statement of the position adopted by the Higher SS and
Police Leader in Danzig regarding the representations made by the Reich Finance
Office." It is, on the contrary, an official opinion and ruling by Loerner.
Document NO-504, Pros. Ex. 41, book 2: Dr. Schmidt contends that this 6-day budget conference concerning SS personnel concerned only peacetime plans which were of no significance for the war budget and which were conducted during the war simply to create a peacetime financial basis for the SS. It is true that the conference, in setting up a table of organization, was taking a long range view extending into the time of anticipated peace, but it also specifically deals with personnel organization and |
